JP7736737B2 - Filing guidance business support device, filing guidance business support method, and filing guidance business support program - Google Patents

Description

The present invention relates to a year-end tax adjustment support device, a year-end tax adjustment support method, and a year-end tax adjustment support program, as well as a tax return guidance support device, a tax return guidance support method, and a tax return guidance support program.

Patent Document 1 discloses a year-end tax adjustment procedure support system that can assist applicants in entering data when carrying out year-end tax adjustment procedures and provide administrative support to administrative staff who check the contents of the application.

Patent Document 2 discloses an automated year-end tax adjustment implementation method that safely and easily performs a series of year-end tax adjustment tasks via a network.

Japanese Patent Application Laid-Open No. 2003-108711 Japanese Patent Application Laid-Open No. 2003-67536

For year-end adjustments, a withholding slip (payroll payment report) must be submitted to the tax office (city, town, or village) at the end of January, and the system design requires that year-end adjustments be carried out based on employee declarations. Therefore, the work involved in year-end adjustments proceeds in the following order after the employee's declaration: checking the declaration details and calculating deduction amounts, and then submitting the withholding slip.

In particular, at the majority of companies, employees file their tax returns around November, which means that employees' tax returns are based on estimated income amounts, and year-end tax adjustments are calculated based on estimated income. Therefore, if there is a difference between the estimated income around November and the income finalized in December, it is possible that the employee will no longer be able to claim deductions (meaning that they will need to be notified of corrections), or that they will be able to claim deductions (meaning that they will be able to notify employees of their tax return).

The present invention has been made in consideration of the above, and aims to provide a year-end adjustment work support device, a year-end adjustment work support method, and a year-end adjustment work support program that can contribute to improving the efficiency of work related to checking and correcting tax return contents, as well as a tax return guidance work support device, a tax return guidance work support method, and a tax return guidance work support program that can contribute to improving the efficiency of work related to informing employees about tax returns that can be filed.

In order to solve the above-mentioned problems and achieve the objectives, the year-end tax adjustment business support device of the present invention includes a determination processing unit that calculates the amount of income adjustment deductions based on finalized annual income and the amount of spouse deductions or special spouse deductions based on the finalized annual income of an employee based on the finalized annual income and the calculated deduction amounts, and stores the calculated deduction amounts in a finalized information storage area for each employee; a comparison processing unit that compares the amount of income adjustment deductions stored in the finalized information storage area with the amount of income adjustment deductions based on estimated annual income stored in a declaration information storage area, and compares the amount of spouse deductions or special spouse deductions stored in the finalized information storage area with the amount of spouse deductions or special spouse deductions stored in the declaration information storage area; The system is characterized by comprising: a confirmation unit that compares, for each employee, the estimated annual income with the estimated annual income based on the employee's annual income, which is based on the deduction amount for the income adjustment deduction stored in the declaration information storage area, and confirms for each employee whether there is a difference in each deduction amount; a determination unit that determines whether the deduction amount stored in the final information storage area, which has been confirmed to have a difference by the confirmation unit, indicates a change or is non-deductible, taking into account the type of deduction amount; a creation unit that creates data to be corrected, which includes the employee linked to the deduction amount confirmed to have a difference by the confirmation unit, the type of deduction amount, and the determination result obtained by the determination unit; and an output control unit that outputs a list of data to be corrected based on the data to be corrected created by the creation unit.

In the year-end tax adjustment support device according to the present invention, the determination processing unit may output zero as the amount of the spousal deduction or special spousal deduction if the requirements for receiving the spousal deduction or special spousal deduction are not met, and the determination unit may determine that the amount of the spousal deduction or special spousal deduction stored in the determined information storage area, which has been confirmed by the confirmation unit to have a difference, is zero, to mean that the deduction amount is not deductible.

In addition, in the year-end tax adjustment business support device according to the present invention, the declaration information storage area may further store information regarding whether a spouse deduction declaration form and an income adjustment deduction declaration form have been submitted, and the deduction amount stored in the declaration information storage area when no submission has been made may be zero, the determination processing unit may output zero as the deduction amount when no submission has been made, and the confirmation unit may perform a comparison with the deduction amount when a submission has been made.

Furthermore, in the year-end tax adjustment business support device according to the present invention, the confirmed annual income may be calculated by the confirmation processing unit based on employee payment data that stores confirmed payment amounts from January to December for each employee, and the confirmed annual income may be calculated by the confirmation processing unit based on the confirmed annual income and the calculated amount of income adjustment deduction.

The year-end tax adjustment support method of the present invention also includes a determination processing step in which a determination processing unit calculates the amount of income adjustment deductions based on the determined annual income and the amount of spouse deductions or special spouse deductions based on the determined annual income of the employee based on the determined annual income and the calculated deduction amounts, and stores the calculated deduction amounts in a determination information storage area for each employee; and a confirmation unit compares the amount of income adjustment deductions stored in the determined information storage area with the amount of income adjustment deductions based on estimated annual income stored in a declaration information storage area, and checks the amount of spouse deductions or special spouse deductions stored in the determined information storage area with the amount of spouse deductions or special spouse deductions stored in the declaration information storage area, and checks the amount of spouse deductions or special spouse deductions stored in the determined information storage area against the amount of spouse deductions or special spouse deductions stored in the declaration information storage area, and checks the amount of spouse deductions or special spouse deductions based on the estimated annual income and the declaration information storage area. the confirmation step in which, for each employee, an estimate based on the deduction amount for the income adjustment deduction stored in the final information storage area is compared with an estimate based on the employee's annual income to confirm whether there is a difference for each deduction amount; a determination step in which a determination unit determines whether the deduction amount stored in the final information storage area that was confirmed to have a difference in the confirmation step indicates a change or a non-deductible amount based on the type of deduction amount; a creation step in which a creation unit creates data to be corrected that includes the employee linked to the deduction amount that was confirmed to have a difference in the confirmation step, the type of deduction amount, and the determination result obtained in the determination step; and an output control step in which an output control unit outputs a list to be corrected based on the data to be corrected created in the creation step.

The year-end tax adjustment support program of the present invention also includes a determination processing means for executing an information processing device to calculate the amount of income adjustment deductions based on finalized annual income and the amount of spouse deductions or special spouse deductions based on the finalized annual income of an employee based on the finalized annual income and the calculated deduction amounts, and storing the calculated deduction amounts in a finalized information storage area for each employee; a comparison of the amount of income adjustment deductions stored in the finalized information storage area with the amount of income adjustment deductions based on estimated annual income stored in a declaration information storage area; and a calculation means for comparing the amount of spouse deductions or special spouse deductions stored in the finalized information storage area with the amount of spouse deductions or special spouse deductions stored in the declaration information storage area, which are based on the estimated annual income. It is intended to function as: a confirmation means for comparing, for each employee, annual income with the employee's estimated annual income based on the deduction amount for the income adjustment deduction stored in the declaration information storage area, and confirming for each employee whether there is a difference in each deduction amount; a determination means for determining whether a deduction amount stored in the final information storage area that has been confirmed to have a difference by the confirmation means indicates a change or a non-deductible amount, taking into account the type of deduction amount; a creation means for creating data to be corrected that includes the employee linked to the deduction amount that has been confirmed to have a difference by the confirmation means, the type of deduction amount, and the determination result obtained by the determination means; and an output control means for outputting a list of data to be corrected based on the data to be corrected created by the creation means.

The tax return guidance business support device of the present invention is characterized by comprising: an extraction unit that references a tax return information storage area in which information regarding whether a spouse deduction tax return and an income adjustment deduction tax return have been submitted for each employee, and extracts employees who have not submitted tax returns and the types of tax returns that have not been submitted; a requirements determination unit that, for the employees extracted by the extraction unit, determines, in accordance with the type of tax return extracted by the extraction unit, whether the finalized annual income stored for each employee in the finalized information storage area meets the requirements for being eligible for the income adjustment deduction and/or determines whether the amount of the income adjustment deduction calculated based on the finalized annual income and the finalized annual income of the employee based on that annual income, which are stored for each employee in the finalized information storage area, meet the requirements for being eligible for the spouse deduction or special spouse deduction; a creation unit that creates tax return eligible target data including employees and tax return types determined to meet the requirements by the requirements determination unit; and an output control unit that outputs a tax return eligible target list based on the tax return eligible target data created by the creation unit.

The tax return guidance business support device according to the present invention may further include a determination processing unit, and the determined annual income may be calculated by the determination processing unit based on employee payment data that stores determined payment amounts from January to December by employment, and the determined annual income may be calculated by the determination processing unit based on the determined annual income and the calculated amount of income adjustment deduction.

The tax return guidance business support method according to the present invention is characterized by including: an extraction step in which an extraction unit references a tax return information storage area in which information on whether a spouse deduction tax return and an income adjustment deduction tax return have been submitted for each employee, and extracts employees who have not submitted tax returns and the types of tax returns that have not been submitted; a requirement determination step in which a requirements determination unit determines, for each employee extracted in the extraction step, whether the finalized annual income stored for each employee in the finalized information storage area meets the requirements for being eligible for the income adjustment deduction, and/or whether the amount of the income adjustment deduction calculated based on the finalized annual income and the finalized annual income of the employee based on that annual income, which are stored for each employee in the finalized information storage area, meet the requirements for being eligible for the spouse deduction or special spouse deduction; a creation step in which a creation unit creates tax returnable target data including employees and tax return types determined to meet the requirements in the requirement determination step; and an output control step in which a list of tax returnable targets is output based on the tax returnable target data created in the creation step.

The tax return guidance business support program of the present invention causes an information processing device to function as: extraction means for referencing a tax return information storage area in which information regarding whether a spouse deduction tax return and whether an income adjustment deduction tax return have been submitted for each employee is stored, and extracting employees who have not submitted tax returns and the types of tax returns for which they have not submitted; requirements determination means for determining, for each employee extracted by the extraction means, whether the finalized annual income stored for each employee in the finalized information storage area meets the requirements for being eligible for the income adjustment deduction, depending on the type of tax return extracted by the extraction means, and/or whether the amount of the income adjustment deduction calculated based on the finalized annual income and the finalized annual income of the employee based on that annual income, which are stored for each employee in the finalized information storage area, meet the requirements for being eligible for the spouse deduction or special spouse deduction; creation means for creating tax return eligible data including employees and tax return types determined to meet the requirements by the requirements determination means; and output control means for outputting a list of tax return eligible subjects based on the tax return eligible data created by the creation unit.

The year-end tax adjustment work support device, year-end tax adjustment work support method, and year-end tax adjustment work support program of the present invention have the effect of contributing to the efficiency of work related to confirming and correcting tax return contents. Furthermore, the tax return guidance work support device, tax return guidance work support method, and tax return guidance work support program of the present invention have the effect of contributing to the efficiency of work related to informing employees about tax returns that can be filed.

FIG. 1 is a block diagram showing an example of the configuration of a task assistance device according to this embodiment. FIG. 2 is a diagram showing an example of various tables and masters. FIG. 3 shows specific examples of various tables. FIG. 4 shows specific examples of various tables. FIG. 5 is a diagram showing a specific example of an employee annual adjustment table. FIG. 6 shows a specific example of the employee declaration table and the employee annual adjustment table. FIG. 7 is a diagram showing a specific example of the comparison results of various deduction amounts. FIG. 8 shows a specific example of the annual adjustment category warning list. FIG. 9 is a diagram showing specific examples of changes in various deduction amounts for employee A. FIG. 10 is a diagram showing specific examples of changes in various deduction amounts for employee B. FIG. 11 is a diagram showing specific examples of changes in various deduction amounts for employee C. FIG. 12 is a diagram showing specific examples of changes in various deduction amounts for employee D.

Embodiments of the present invention are described in detail below with reference to the drawings. Note that the present invention is not limited to these embodiments.

[1. Configuration]
An example of the configuration of a business support device 100 according to this embodiment (including a year-end tax adjustment business support device and a tax return guidance business support device according to the present invention) will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the business support device 100.

The business support device 100 is constructed based on a commercially available desktop personal computer. Note that the business support device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The business assistance device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit included in the business assistance device 100 is connected to each other so that they can communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the business support device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has the function of communicating data with other devices via a communication line. Here, the network 300 has the function of connecting the business support device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in conjunction with a mouse. Note that, below, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk.

The memory unit 106 stores employee information table 106a, employee dependent information table 106b, employee pay table 106c (corresponding to the employee pay data of the present invention), employee declaration table 106d (including the declaration information storage area of the present invention), employee annual adjustment table 106e (including the final information storage area of the present invention), basic deduction master 106f, spouse income amount master 106g, spouse deduction master 106h, annual adjustment classification table 106i (including the data to be corrected and the data that can be declared of the present invention), etc. The business support device 100 may also have a function for maintaining (newly registering, modifying, or deleting) the various masters stored in the memory unit 106.

Figures 2, 3, 9 to 12 show examples of information stored in employee information table 106a. Employee information table 106a is used to manage employee information. As shown in Figures 2, 3, 9 to 12, employee information table 106a stores employee identification information (e.g., employee code, employee name, etc.) and target year and month, etc.

Figures 2, 3, and 9 to 12 show examples of information stored in employee dependent information table 106b. Employee dependent information table 106b is used to manage employee dependent information. As shown in Figures 2, 3, and 9 to 12, employee dependent information table 106b stores employee identification information, the target year and month, the dependent's name (including the relationship to the dependent), the dependent's age, etc.

Figures 2 and 4 show an example of information stored in the employee pay table 106c. The employee pay table 106c is used to manage pay amounts to employees. As shown in Figures 2 and 4, the employee pay table 106c stores employee identification information, target year and month, pay amount, etc. The confirmed pay amounts from January to December are stored.

2, 3, 6, 9 to 12 show examples of information stored in the employee declaration table 106d. The employee declaration table 106d is used to manage declarations made by employees themselves for year-end tax adjustments. As shown in FIGS. 2, 3, 6, 9 to 12, the employee declaration table 106d stores information such as employee identification information, the target year and month, estimated income calculated by the employee himself/herself (specifically, the sum of the confirmed payment amounts from January to November and the payment amount for December estimated from the confirmed payment amounts), estimated income calculated by the employee himself/herself (specifically, estimated income calculated using the formula "estimated income - employment income deduction - deduction amount for income adjustment deduction calculated from estimated income - necessary expenses (commuting allowance, etc.)"), spouse's income, It stores information such as whether a basic deduction declaration form has been submitted, whether a spouse deduction etc. declaration form has been submitted, whether an income adjustment deduction declaration form has been submitted, the amount of basic deduction calculated based on estimated income, the amount of spouse deduction or special spouse deduction calculated based on estimated income (specifically, the amount of spouse deduction or special spouse deduction calculated based on category I (basic deduction category) determined based on estimated income and category II (spouse deduction or special spouse deduction category) determined based on spouse's income), and the amount of income adjustment deduction calculated based on estimated income. Note that while this embodiment focuses on the individual's own income regarding income adjustment deduction, it is necessary for the person to meet the requirements for application (specifically, to fall under any of the following items A, B, or C) (the same applies below).
A: A person who is a special disabled person. B: A person who has a dependent relative under the age of 23. C: A person who has a spouse or dependent relative who is a special disabled person living in the same household.

Figures 2, 4 to 6, and 9 to 12 show examples of information stored in the employee annual adjustment table 106e. The employee annual adjustment table 106e is used to manage deduction amounts for year-end adjustments calculated based on confirmed income, etc. As shown in Figures 2, 4 to 6, and 9 to 12, employee annual adjustment table 106e stores employee identification information, the target year and month, the employee's confirmed income (specifically, the total confirmed payment amount from January to December), the employee's confirmed income (specifically, the confirmed income calculated using the formula "confirmed income" - "salary income deduction" - "income adjustment deduction calculated based on confirmed income" - "necessary expenses (commuting allowance, etc.)"), the amount of basic deduction calculated based on the confirmed income, the amount of spouse deduction or special spouse deduction calculated based on the confirmed income (specifically, the amount of spouse deduction or special spouse deduction calculated based on category I (basic deduction category) determined based on the confirmed income and category II (spouse deduction or special spouse deduction category) determined based on the spouse's income), and the amount of income adjustment deduction calculated based on the confirmed income.

Figures 2, 9 to 12 show an example of information stored in the basic deduction master 106f. The basic deduction master 106f is used to manage the conditions for statutory basic deductions. As shown in Figures 2, 9 to 12, the basic deduction master 106f stores category I (specifically, A, B, C, or none), minimum income amount, maximum income amount, and basic deduction amount.

Figures 2, 9 to 12 show examples of information stored in the spouse income master 106g. The spouse income master 106g is used to manage income conditions for statutory spouse deductions or special spouse deductions. As shown in Figures 2, 9 to 12, the spouse income master 106g stores category II (1, 2, 3, 4, or none), minimum income limit, maximum income limit, age, type of deduction, etc.

Figures 2, 9 to 12 show examples of information stored in the spouse deduction master 106h. The spouse deduction master 106h is used to manage the conditions for determining the amount of statutory spouse deductions or special spouse deductions. As shown in Figures 2, 9 to 12, the spouse deduction master 106h stores category I, category II, lower income limit, upper income limit, deduction amount, etc.

The annual adjustment classification table 106i is used to manage the results of deduction amount fluctuation determinations ("none" or "applicable"), non-deduction determination results ("none" or "applicable"), and deduction determination results ("none" or "applicable") by deduction type and by employee. Specifically, the annual adjustment classification table 106i may be a table with a data structure capable of holding, as records, the information shown in each row of the annual adjustment classification warning list shown in Figure 8.

Here, the result of the deduction amount change assessment will be "applicable" if the employee has already filed (a deduction report has been submitted and a deduction amount has been included in the employee declaration table 106d) and meets the requirements for applying the deduction when calculated based on their finalized annual income or earnings (the employee's income or earnings in the employee annual adjustment table 106e), but the deduction amount will be changed. If the deduction amount change assessment result is "applicable," it is essential to contact the employee to request a correction (correct the amount).

In addition, the result of the determination of non-deductibility will be "applicable" if the employee has already filed (a deduction declaration has been submitted and a deduction amount has been included in the employee declaration table 106d) and the calculation based on the finalized annual income or annual earnings (the employee's income or earnings in the employee annual adjustment table 106e) no longer meets the requirements for the deduction to be applied. If the determination of non-deductibility is "applicable," it is essential to contact the employee to request a correction (withdraw the declaration).

In addition, the result of the deduction eligibility assessment will be "applicable" if the employee has not filed a tax return (no deduction return has been submitted and no deduction amount has been added in the employee tax return table 106d) and meets the requirements for the deduction when calculated based on their finalized annual income or earnings (the employee's income or earnings in the employee tax return table 106e). If the result of the deduction eligibility assessment is "applicable," the employee may be contacted with tax return information (contact is optional).

Returning to Figure 3, the control unit 102 is a CPU or the like that provides overall control of the business assistance device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs.

In terms of functional concept, the control unit 102 includes a year-end adjustment calculation unit 102a (including the confirmation processing unit of the present invention) and a list output management unit 102b (including the confirmation unit, judgment unit, extraction unit, requirement judgment unit, creation unit, and output control unit of the present invention).

The year-end adjustment calculation unit 102a calculates annual income for employees whose confirmed payment amounts from January to December are stored in the employee payment table 106c, based on those confirmed payment amounts, and stores the calculated annual income (in other words, confirmed annual income) for each employee in the employee annual adjustment table 106e (see Figure 4).

For employees stored in the employee declaration table 106d, the year-end adjustment calculation unit 102a calculates the deduction amount for income adjustment deductions for which the employee declaration table 106d indicates that the employee has submitted a tax return, in accordance with the criteria and calculation formula for the income adjustment deduction, based on the finalized annual income stored in the employee year-end adjustment table 106e, and stores the calculated deduction amount for each employee in the employee year-end adjustment table 106e (see Figure 5). Note that if the employee declaration table 106d indicates that the employee has not submitted a tax return, the deduction amount is calculated as zero. It is also possible that the deduction amount will be calculated as zero in accordance with the criteria and calculation formula.

The year-end adjustment calculation unit 102a calculates annual income based on the finalized annual income stored in the employee annual adjustment table 106e and the calculated income adjustment deduction amount stored in the employee annual adjustment table 106e, according to the formula "Employee's income - Salary income deduction - Income adjustment deduction amount - Necessary expenses (commuting allowance, etc.)" and stores the calculated annual income (in other words, finalized annual income) for each employee in the employee annual adjustment table 106e (see Figure 4).

For employees stored in the employee declaration table 106d, the year-end adjustment calculation unit 102a calculates the deduction amount and determines the value of Category I (A, B, C, or none) for basic deductions for which the employee declaration form is marked as "submitted" in the employee declaration table 106d, based on the finalized annual income stored in the employee annual adjustment table 106e, by referencing the basic deduction master 106f, and stores the calculated deduction amount for each employee in the employee annual adjustment table 106e (see Figure 5). Note that if the employee declaration table 106d marks the submission of a tax return as "not submitted," the deduction amount is calculated as zero. Furthermore, if the requirements for applying for the basic deduction are not met, the basic deduction amount is calculated as zero.

The year-end adjustment calculation unit 102a, for employees stored in the employee declaration table 106d for whom the submission of a tax return is marked "Submitted" in the employee declaration table 106d, references the spouse income amount master 106g to determine the value of Category II (1, 2, 3, or 4) based on the spouse's age stored in the employee dependent information table 106b and the spouse's income stored in the employee declaration table 106d. Based on the determined Category I value and the determined Category II value, references the spouse deduction master 106h to calculate the deduction amount for the spouse deduction or special spouse deduction, and stores the calculated deduction amount for each employee in the employee year-end adjustment table 106e (see Figure 5). Note that if the submission of a tax return is marked "Not Submitted" in the employee declaration table 106d, the deduction amount is calculated as zero. Furthermore, if the requirements for receiving the spouse deduction or special spouse deduction are not met, the deduction amount for the spouse deduction or special spouse deduction is calculated as zero.

Returning to FIG. 3, when the list output management unit 102b receives an instruction from the operator (for example, when a button to instruct printing of the list is pressed on the screen titled "Annual Adjustment Classification Warning List" shown in FIG. 6), it executes the following processes (11) to (17). Note that processes (11) to (13) and processes (14) to (16) may be executed simultaneously in parallel.

(11) For employees stored in the employee declaration table 106d, for deductions for which the application form is marked as "Submitted" in the employee declaration table 106d, a comparison is made between the deduction amount stored in the employee declaration table 106d (in other words, the deduction amount based on estimated annual income or annual revenue) and the deduction amount stored in the employee annual adjustment table 106e (in other words, the deduction amount based on confirmed annual income or annual revenue), and whether there is a difference (change) in the deduction amount is confirmed by type of deduction and by employee (see Figures 6 and 7).

(12) Determine whether the deduction amount stored in the employee annual adjustment table 106e and confirmed to have a difference indicates a variable or non-deductible amount, taking into account the type of deduction amount. In particular, if the basic deduction amount stored in the employee annual adjustment table 106e and confirmed to have a difference is zero, determine that the deduction amount indicates a non-deductible amount (or both variable and non-deductible). Furthermore, if the spouse deduction or special spouse deduction amount stored in the employee annual adjustment table 106e and confirmed to have a difference is zero, determine that the deduction amount indicates a non-deductible amount (or both variable and non-deductible). Furthermore, if the income adjustment deduction amount stored in the employee annual adjustment table 106e and confirmed to have a difference is zero, determine that the deduction amount indicates a non-deductible amount (or both variable and non-deductible).

(13) The employee associated with the deduction amount identified as being different, the type of deduction amount, and the obtained judgment result are stored in the annual adjustment classification table 106i (see "Applicable" in the "Deduction amount change" column and "Applicable" in the "Non-deductible - declared" column in the list shown in Figure 8).

(14) Refer to the employee declaration table 106d to extract employees who have not submitted declarations and the types of declarations that have not been submitted.

(15) For the extracted employees, a determination is made as to whether the finalized annual income or annual earnings stored in the employee annual income table 106e meets the requirements for applying for deductions, depending on the type of tax return extracted. For spouse deductions or special spouse deductions, a strict determination may be made based on the employee dependent information table 106b and the employee declaration table 106d, taking into account information such as whether the employee has a spouse, and the spouse's age and income.

(16) Store the employees and tax return types determined to meet the requirements in the annual tax adjustment classification table 106i (see "Applicable" in the "Deductible - Not Filed" column in the list shown in Figure 8).

(17) Output a warning list for annual adjustment classification, etc. based on the annual adjustment classification, etc. table 106i (see Figure 8).

Specific examples of some of the above-mentioned processes performed by the list output management unit 102b are shown in Figures 9 to 11.

Figure 9 mainly shows that the amount of deduction for Employee A's spouse deduction or special spouse deduction was calculated as 380,000 yen as of November based on estimated income, but was calculated as 260,000 yen as of December based on finalized income, so it became necessary to notify Employee A of a correction to his tax return (corrected amount).

Figure 10 mainly shows that as of November, Employee B had not submitted an income adjustment deduction declaration form based on their estimated income, but as of December it was discovered that if they had filed a declaration they would be eligible for a deduction of 10,000 yen based on their finalized income, so it became possible to contact Employee B to inform (encourage) them to file a declaration.

Figure 11 mainly shows that the amount of Employee C's spouse deduction or special spouse deduction was calculated as 320,000 yen in November based on estimated income, but as the value of Category I was determined to be "none" (i.e., other than A, B, or C) based on finalized income, it was discovered in December that the requirements for eligibility were no longer met, and therefore it became necessary to notify Employee C to amend (withdraw) his tax return.

Figure 12 mainly shows that the amount of deduction for employee D's income adjustment deduction was calculated as 150,000 yen in November based on estimated income, but was calculated as 50,000 yen in December based on confirmed income, so it became necessary to notify employee D of a correction to his tax return (amount correction).

2. Processing
A specific example of the processing executed by the task assistance device 100 configured as described above will be described in detail with reference to FIGS. 3 to 8. FIG.

[2-1. Registration of December year-end adjustment]
First, the year-end adjustment calculation unit 102a calculates the annual income of employees whose confirmed payment amounts from January to December are stored in the employee payment table 106c based on the confirmed payment amounts, and stores the calculated annual income (in other words, confirmed annual income) for each employee in the employee year-end adjustment table 106e (see Figure 4).

Next, the year-end adjustment calculation unit 102a calculates the deduction amount for the income adjustment deduction for employees stored in the employee declaration table 106d, for which the submission of a tax return in the employee declaration table 106d is marked as "submitted," based on the finalized annual income stored in the employee year-end adjustment table 106e, in accordance with the criteria and calculation formula for the income adjustment deduction, and stores the calculated deduction amount for each employee in the employee year-end adjustment table 106e (see Figures 3 and 5). Note that if the submission of a tax return in the employee declaration table 106d is marked as "not submitted," the deduction amount is calculated as zero.
For example, for employee A, if the submission of the income adjustment deduction declaration form is "1: Submitted" and the finalized annual income is "10,960,000 yen," the income adjustment deduction amount will be calculated as "150,000 yen." If the annual income exceeds 10,000,000 yen, the deduction amount will be calculated as 10,000,000 yen.
For example, for employee B, the submission of the income adjustment deduction declaration form is "0: not submitted," so the amount of the income adjustment deduction is calculated as "0 yen."
For example, for employee C, the submission of the income adjustment deduction declaration form is "1: Submitted" and the finalized annual income is "12,950,000 yen," so the income adjustment deduction amount is calculated as "150,000 yen." If the annual income exceeds 10 million yen, the deduction amount is calculated as 10 million yen.
For example, for employee D, the submission of the income adjustment deduction declaration form is "1: Submitted" and the confirmed annual income is "9 million yen," so the amount of the income adjustment deduction is calculated as "50,000 yen."

Next, the year-end adjustment calculation unit 102a calculates annual income based on the finalized annual income stored in the employee annual adjustment table 106e and the calculated amount of income adjustment deductions stored in the employee annual adjustment table 106e, according to the formula "personal income" - "salary income deduction" - "income adjustment deduction" - "necessary expenses (commuting allowance, etc.)" and stores the calculated annual income (in other words, the finalized annual income) for each employee in the employee annual adjustment table 106e (see Figure 4).
For example, for employee A, the confirmed annual income is 10,960,000 yen, and the calculated income adjustment deduction amount is 150,000 yen, so the annual income is calculated as 9,010,000 yen (※The salary income deduction amount and necessary expenses are omitted).
For example, for employee B, the confirmed annual income is 8.51 million yen, and the calculated income adjustment deduction amount is 0 yen, so the annual income is calculated as 6.56 million yen (※The salary income deduction amount and necessary expenses are omitted).
For example, for employee C, the confirmed annual income is 12,950,000 yen and the calculated income is 150,000 yen, so the annual income is calculated as 11,000,000 yen (※The amount of salary income deduction and necessary expenses are omitted).
For example, for employee D, the confirmed annual income is 9,010,000 yen, and the calculated income adjustment deduction amount is 50,000 yen, so the annual income is calculated as 7,050,000 yen (※The salary income deduction amount and necessary expenses are omitted).

Next, for the basic deductions for which the employee declaration table 106d indicates that the employee has submitted a tax return, the year-end adjustment calculation unit 102a calculates the deduction amount and determines the value of Category I (A, B, C, or none) for each employee's basic deductions based on the finalized annual income stored in the employee annual adjustment table 106e, with reference to the basic deduction master 106f, and stores the calculated deduction amount for each employee in the employee annual adjustment table 106e (see Figures 3 and 5). Note that if the employee declaration table 106d indicates that the employee has not submitted a tax return, the deduction amount is calculated as zero.
For example, for employee A, the submission of the basic deduction declaration form is "1: Submitted" and the confirmed annual income is "9,010,000 yen," so the basic deduction amount is calculated as "480,000 yen" and the value of category I is determined to be "B."
For example, for employee B, the submission of the basic deduction declaration form is "1: Submitted" and the confirmed annual income is "6.56 million yen," so the basic deduction amount is calculated as "480,000 yen," and the value of category I is determined to be "A."
For example, for employee C, the submission of the basic deduction declaration form is "1: Submitted" and the finalized annual income is "11 million yen," so the basic deduction amount is calculated as "480,000 yen," and the value of category I is determined to be "none" (or "other than A, B, C") (equivalent to "E" shown in Figures 9 and 11).
For example, for employee D, the submission of the basic deduction declaration form is "1: Submitted" and the confirmed annual income is "7,050,000 yen," so the basic deduction amount is calculated as "480,000 yen," and the value of category I is determined to be "A."

Next, for employees stored in the employee declaration table 106d, the year-end adjustment calculation unit 102a determines the value of Category II (1, 2, 3, or 4) for the spouse deduction or special spouse deduction for which the employee declaration table 106d indicates "submitted" based on the spouse's age stored in the employee dependent information table 106b and the spouse's income stored in the employee declaration table 106d, by referencing the spouse income amount master 106g. Based on the previously determined Category I value and the determined Category II value, the unit 102a calculates the amount of the spouse deduction or special spouse deduction by referring to the spouse deduction master 106h, and stores the calculated deduction amount for each employee in the employee year-end adjustment table 106e (see Figures 3 and 5). Note that if the employee declaration table 106d indicates "not submitted," the deduction amount is calculated as zero. Furthermore, if the requirements for the spouse deduction or special spouse deduction are not met, the spouse deduction or special spouse deduction amount is calculated as zero.
For example, for employee A, the submission of the spouse deduction declaration form is "1: Submitted," and the spouse's age and income are "70 years old" and "500,000 yen," so the value of category II is determined to be "3," and the value of category I is "B," so the amount of the special spouse deduction is calculated to be "260,000 yen."
For example, for employee B, the submission of the spouse deduction and other tax return is set to "0: not submitted," so the amount of the spouse deduction or special spouse deduction is calculated as "0 yen."
For example, for employee C, the submission of the spouse deduction declaration form is "1: Submitted," and the spouse's age and income are "70 years old" and "400,000 yen," so the value of category II is determined to be "1," and the value of category I is "none," so the requirements for eligibility are not met, and the amount of the special spouse deduction is calculated to be "0 yen."
For example, for employee D, the submission of the spouse deduction and other tax return is set to "0: not submitted," so the amount of the spouse deduction or special spouse deduction is calculated as "0 yen."

[2-2. Check employees with discrepancies and their breakdown from the warning list screen for annual adjustment classification, etc.]
Next, when the button for instructing printing of the list is pressed on the screen titled "Annual Adjustment Classification, etc. Warning List" shown in Figure 6, the list output management unit 102b executes the following processes (31) to (36). Note that processes (31) and (32) and processes (33) and (34) may be executed simultaneously in parallel.

(31) For employees stored in the employee declaration table 106d, for deductions for which the application form submission in the employee declaration table 106d is marked as "1: Submitted," a comparison is made between the deduction amount stored in the employee declaration table 106d and the deduction amount stored in the employee annual adjustment table 106e, and it is confirmed whether there is a difference (change) in the deduction amount by type of deduction and by employee (see Figures 6 and 7).
For example, for employee A, the change in the amount of the basic deduction is confirmed to be "no," the change in the amount of the spouse deduction or special spouse deduction is confirmed to be "yes," and the change in the amount of the income adjustment deduction is confirmed to be "no."
For example, for employee B, the change in the amount of the basic deduction is confirmed to be "none," the change in the amount of the spouse deduction or special spouse deduction is confirmed to be "none" because the submission of the application form is "0: not submitted," and the change in the amount of the income adjustment deduction is confirmed to be "none" because the submission of the application form is "0: not submitted."
For example, for employee C, the change in the amount of the basic deduction is confirmed to be "no," the change in the amount of the spouse deduction or special spouse deduction is confirmed to be "yes," and the change in the amount of the income adjustment deduction is confirmed to be "no."
For example, for employee D, the change in the amount of the basic deduction is confirmed to be "none," the change in the amount of the spouse deduction or special spouse deduction is confirmed to be "none" because the submission of the application form is set to "0: not submitted," and the change in the amount of the income adjustment deduction is confirmed to be "yes."

(32) Determine whether the deduction amount stored in the employee annual adjustment table 106e, which has been confirmed to have a difference (change), indicates a fluctuation or is non-deductible, taking into account the type of deduction amount (see Figures 7 and 8).
For example, for employee A, it is confirmed that there has been a change in the amount of the spouse deduction or special spouse deduction, and since the deduction amount stored in employee annual adjustment table 106e is 260,000 yen and not 0 yen, the deduction amount stored in employee annual adjustment table 106e is determined to "indicate a change."
For example, for employee C, the change in the amount of the spouse deduction or special spouse deduction is confirmed to be "yes," and the deduction amount stored in employee annual adjustment table 106e is 0 yen, so the deduction amount stored in employee annual adjustment table 106e is determined to be "non-deductible" (or "both fluctuating and non-deductible").
For example, for employee D, it is confirmed that there has been a change in the amount of the income adjustment deduction, and since the deduction amount stored in employee annual adjustment table 106e is 50,000 yen and not 0 yen, the deduction amount stored in employee annual adjustment table 106e is determined to be "indicating a change."

(33) The employee declaration table 106d is referenced to extract the employees who have not submitted their tax returns and the types of tax returns that have not been submitted (see FIG. 6).
For example, for employee B, the types of "Spouse Deduction etc. Declaration Form" and "Income Adjustment Deduction Declaration Form" which are marked as "0: Not submitted" are extracted.
For example, for employee D, the type "Declaration of spouse deductions, etc.", which is set to "0: Not submitted," is extracted.

(34) For the extracted employees, a determination is made as to whether they meet the requirements for applying for deductions according to the type of the extracted tax return (see FIGS. 6 and 8).
For example, for employee B, the annual income stored in the employee annual report table 106e is "6.56 million yen," so the value of category I is "A," but there is no record in the employee dependent information table 106b and the spouse's income in the employee declaration table 106d is "0 million yen," so it is determined that the employee does not meet the requirements for being eligible for the spouse deduction or special spouse deduction. Note that the determination may also be made from the perspective of whether the annual income stored in the employee annual report table 106e meets the requirements for eligibility.
Furthermore, since the annual income of employee B stored in employee annual adjustment table 106e is "8.51 million yen," it is determined that the employee meets the requirements for being eligible for the income adjustment deduction (i.e., the deduction amount is greater than 0).
For example, for employee D, the annual income stored in the employee annual report table 106e is "7,050,000 yen," so the value of category I is "A," but there is no record in the employee dependent information table 106b and the spouse's income in the employee declaration table 106d is "0,000 yen," so it is determined that the employee does not meet the requirements for receiving the spouse deduction or special spouse deduction. Note that the determination may also be made from the perspective of whether the annual income stored in the employee annual report table 106e meets the requirements for application.

(35) The employee, type of deduction amount, and judgment result associated with the deduction amount confirmed to have a difference (change) in the process of (33), as well as the employee and type of tax return determined to meet the requirements in the process of (34), are stored in the annual adjustment classification etc. table 106i (see Figure 8).
For example, for employee A, a record including information regarding basic deductions such as "Deduction amount change: none, non-deductible: none, deductible: none" and information regarding spouse deductions or special spouse deductions such as "Deduction amount change: applicable, non-deductible: none, deductible: none" is stored in the annual adjustment classification table 106i.
For example, for employee B, a record including information regarding basic deductions such as "Deduction amount change: none, non-deduction: none, deductible: none" and information regarding spouse deductions or special spouse deductions such as "Deduction amount change: none, non-deduction: none, deductible: none" is stored in the annual adjustment classification table 106i, and information regarding income adjustment deductions such as "Deduction amount change: none, non-deduction: none, deductible: applicable" is stored in the annual adjustment classification table 106i.
For example, for employee C, a record including information regarding basic deductions such as "Deduction amount change: none, non-deduction: none, deductible: none" and information regarding spouse deductions or special spouse deductions such as "Deduction amount change: applicable, non-deduction: applicable, deductible: none" is stored in the annual adjustment classification table 106i, and information regarding income adjustment deductions such as "Deduction amount change: none, non-deduction: none, deductible: none" is stored in the annual adjustment classification table 106i.
For example, for employee D, a record including information regarding basic deductions such as "Deduction amount change: none, non-deductible: none, deductible: none" and information regarding spouse deductions or special spouse deductions such as "Deduction amount change: none, non-deductible: none, deductible: none" is stored in the annual adjustment classification table 106i.

(36) Output (print) the annual adjustment classification warning list based on the annual adjustment classification table 106i (see Figure 8).

Based on the warning list for annual tax adjustment categories, etc., business personnel can quickly notify employees of corrections and resubmission. As a result, withholding slips with the correct deduction amounts can be submitted to the tax office, preventing corrective instructions from the tax office. Business personnel can also use the warning list for annual tax adjustment categories, etc. to contact employees to encourage them to file their tax returns. Note that submission to the tax office can also be made using the employee annual tax adjustment table 106e.

[3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to SDGs goals 12, 13, and 15.

Furthermore, this embodiment can contribute to strengthening control and governance, thereby contributing to Goal 16 of the SDGs.

4. Other Embodiments
The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the business support device 100, the components shown in the figure are functional concepts and do not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the business support device 100, particularly the processing functions performed by the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 100 as needed. In other words, a computer program that works in conjunction with the OS to issue commands to the CPU and perform various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and works in conjunction with the CPU to form the control unit.

This computer program may also be stored on an application program server connected to the business support device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" includes memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and more. This includes any "portable physical media" such as a Blu-ray Disc (registered trademark) and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. It should be noted that a "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by working in conjunction with a separate program, such as an OS. The specific structure and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known structures and procedures.

The various databases stored in the memory unit are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

The business support device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as such an information processing device to which any peripheral device is connected. The business support device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments may be implemented in any combination, or embodiments may be implemented selectively.

This invention is useful in a variety of industries that perform year-end tax adjustment procedures.

100 Business support device 102 Control unit
102a Year-end adjustment calculation department
102b List output management unit 104 Communication interface unit 106 Storage unit
106a Employee information table
106b Employee dependent information table
106c Employee distribution table
106d Employee Declaration Table
106e Employee Annual Adjustment Table
106f Basic deduction master
106g Spouse income amount master
106h Spouse deduction master
106i Annual adjustment classification table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

an extraction unit that refers to a return information storage area in which information regarding whether a spouse deduction return and an income adjustment deduction return have been submitted is stored for each employee, and extracts employees who have not submitted returns and the types of returns that have not been submitted;
a requirements determination unit that determines, for the employees extracted by the extraction unit, whether the finalized annual income stored for each employee in the finalized information storage area meets the requirements for being eligible for the application of an income adjustment deduction, depending on the type of tax return extracted by the extraction unit, and/or determines whether the deduction amount of the income adjustment deduction calculated based on the finalized annual income stored for each employee in the finalized information storage area and the finalized annual income of the employee based on the annual income meets the requirements for being eligible for the application of a spouse deduction or a special spouse deduction;
a creation unit that creates taxable target data including employees and tax return types determined to satisfy the requirements by the requirement determination unit;
an output control unit that outputs a list of reportable objects based on the reportable object data created by the creation unit;
A declaration guidance business support device comprising: A determination processing unit is further provided,
The determined annual income is calculated by the determination processing unit based on employee payment data that is held by each employee and includes determined payment amounts from January to December,
The determined annual income is calculated by the determination processing unit based on the determined annual income and the calculated deduction amount of the income adjustment deduction;
2. The declaration guidance business support device according to claim 1, wherein: The information processing device
an extraction step of extracting employees who have not submitted tax returns and the types of tax returns that have not been submitted by referring to a tax return information storage area in which information on whether a spouse deduction tax return and an income adjustment deduction tax return have been submitted is stored for each employee;
a requirements determination step for determining whether the finalized annual income stored for each employee in the finalized information storage area satisfies the requirements for being eligible for the application of an income adjustment deduction, depending on the type of tax return extracted in the extraction step, for the employees extracted in the extraction step, and/or determining whether the deduction amount of the income adjustment deduction calculated based on the finalized annual income stored in the finalized information storage area for each employee and the finalized annual income of the employee based on the annual income satisfy the requirements for being eligible for the application of a spouse deduction or a special spouse deduction;
a creation step of creating taxable target data including employees and tax return types determined to satisfy the requirements in the requirement determination step;
an output control step of outputting a list of reportable objects based on the reportable object data created in the creation step;
A tax return guidance business support method characterized by carrying out the above. An information processing device
an extraction means for extracting employees who have not submitted tax returns and the types of tax returns that have not been submitted by referring to a tax return information storage area in which information on whether a tax return for spouse deductions etc. and a tax return for income adjustment deductions has been submitted is stored for each employee;
a requirement determination means for determining, for the employees extracted by the extraction means, whether the finalized annual income stored for each employee in the finalized information storage area satisfies the requirements for being eligible for the application of an income adjustment deduction, depending on the type of tax return extracted by the extraction means, and/or determining whether the amount of the income adjustment deduction calculated based on the finalized annual income stored for each employee in the finalized information storage area and the finalized annual income of the employee based on the annual income satisfy the requirements for being eligible for the application of a spouse deduction or a special spouse deduction;
a creating means for creating taxable target data including employees and tax return types determined to satisfy the requirements by the requirement determining means;
an output control means for outputting a list of reportable objects based on the reportable object data created by the creation means ;
A tax return guidance support program that functions as a